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Document C2006/310/08

Case C-402/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 September 2006 — Op- en Overslagbedrijf Van der Vaart B.V. v Staatssecretaris van Financiën

OJ C 310, 16.12.2006, p. 5–5 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

16.12.2006   

EN

Official Journal of the European Union

C 310/5

Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 September 2006 — Op- en Overslagbedrijf Van der Vaart B.V. v Staatssecretaris van Financiën

(Case C-402/06)

(2006/C 310/08)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Op- en Overslagbedrijf Van der Vaart B.V.

Defendant: Staatssecretaris van Financiën

Questions referred

1.

Must the heading 0406 of the CN be interpreted in such a way that it can accommodate the classification of a product obtained from curdled milk from which (a great deal of) the serum has been extracted, of a whey-albumin content, by weight, not exceeding 2 percent, and of which the albumins were broken down during a drying process lasting 24 to 36 hours through the action of an added enzyme?

If question 1 is answered in the affirmative:

2.

What criteria are to be used with regard to fat content and appearance to determine whether a product should be classified as grated cheese or as powdered cheese under the subheading 0406 20, in other words:

a)

Can a product which is fat free or virtually fat free, be classified under this subheading?

b)

Can a product which consists of casein and more than 50 % moisture (serum/whey) and having the appearance of regular granules 2 to 4 mm in size, be classified under this subheading?
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